Fotovoltaik: Was Sie zur Einkommensteuer wissen müssen

Der Betrieb einer Fotovoltaikanlage gilt steuerlich als Gewerbebetrieb. Damit verbunden sind steuerliche Pflichten wie Gewinnermittlung und Abgabe einer Einkommensteuererklärung. Sie sollten Bescheid wissen über Abschreibung, Sonderabschreibung und Investitionsabzugsbetrag. Aufgrund dieser Vergünstigungen ergibt sich in den ersten Jahren ein Verlust, der zu einer schönen Steuerersparnis verhilft. Hier erfahren Sie alles, was Sie zur ertragsteuerlichen Behandlung wissen müssen. Vorweg sei darauf hingewiesen, dass es für Betreiber kleinerer Fotovoltaikanlagen Erleichterungen gibt, die wir am Ende des Beitrages vorstellen. Dieser Beitrag hat daher grundsätzlich nur noch Bedeutung für Steuerjahre bis 2021 sowie für große Fotovoltaikanlagen, die nicht unter die Steuerbefreiung des § 3 Nr. 72 EStG fallen, also üblicherweise Anlagen mit einer Leistung von mehr als 30 kWp.

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1. Fotovoltaik als Gewerbebetrieb

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2. Gewinnermittlung

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Betriebseinnahmen bei Direktverbrauch

Bei Inbetriebnahme bis 31.3.2012 gilt folgende Regelung:

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Einnahmen-Überschussrechnung

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3. Einkommensteuererklärung

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Pflicht zur elektronischen Abgabe der Steuererklärung

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XXXXXXXXX: Xxx Xxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx XXX xxxxxxxx xxx xx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx xXxxXxx. Xxxxxxx xxx xx.xx.xxxxx.

XXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxx xxx xx. Xxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxx xxxxxxxxxx XxxxxxxxxxxxxXxxxxxxx xxxxxxx Xxx xxxxxxxxx xxxxx Xxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx.

Pflicht zur elektronischen Abgabe der Steuererklärung kann unzumutbar sein

Xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xXxxxxx, Xxxxxx XxxXx xxxxxxxxxxxx xx xxx Xxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xx Xxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx. Xxx xx Xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx xxxxxx xxx xxxxx xxx xxxx xxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxx xxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxx Xxxxxxxx xxxxxxxxx xxxxxxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx xxxxx, xxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx xx Xxxxxxxxxx xxx xx.xxx XXX xxx xxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx. Xx xxxxxx Xxxx xxx xxx XXX xxx xxxxx Xxxxxxxxx xxxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx.

XXXXXXX xxx xxx XXX xxxx xxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx, xxxx xxxxx Xxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xxxxx xxxxx xxxx xxx Xxxxxxxxxxxx X xxxxxxxxx xxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

Xxx Xxxx: Xxx Xxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxx xxxxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx X xxxxxxxx xxxxx. Xxx Xxxxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxx.xxx XXXx. Xxx Xxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxx Xxxxxxxxx xxx. Xxxxxxxxx xxxxxxxxx xxx Xxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxx xxxxxxxxx. Xxxx xxx XXX xxxxx xxx Xxxxx xxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xx Xxxxxxxxxx xxxxxxxxx xxxxxx.
Xxx Xxxxxxxxxxx xxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxx xxxxxxxxxxxxx xxxxxx: Xxx Xxxxxxxxx, xxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxx Xxxxxxxxxxx xxxxxxx xxxxx xxx xxx xxxxx xxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx X xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxx xxx xxxx xxx xxx XXX xxxxxxx xxxxxx. Xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxx "Xxxxxxxxxxxxxxxx" xxx xxx Xxxxxxxxxxxxx "Xxxxxxxxxxxx X" xxxxxxxx, xx xxxxx xxx x xxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xx xx Xxx. x XXxX x xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx.

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XXXXXXXXX:xxxxxxXxx xxxxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxx Xxxxxxxxx xxxxx "XxxxxxxxxxxXxxxxx xxxx xx xx Xxx. x Xxxx x XXxX x.X.x. xx xxx Xxx. x XX" xxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxx xxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxx. Xxxxxxx: Xxxx Xxxxxxxxxx xxx XXX xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXX X xxxxxx. Xxx xxxxxx, xxx Xxxxxx xxxx xxxx xxxxx Xxxx xxx xxxxxxxx xxxxxx. Xx xxxx xxxx xxxxx xxxxxxxxxxxx"Xxx xxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx ...",xxxxxxxxxxxxx xxx "Xxx xxxxx xx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx ...".

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Xxxxxxx Xxxxx: Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx: Xx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx.

Einkommensteuer-Vorauszahlungen

Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx xxxx xxx xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxxx xx xxxxx Xxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxxx xxxxxxxxxxxxxxxx xxx xx. Xxxxx, xx. Xxxx, xx. Xxxxxxxxx xxx xx. Xxxxxxxx xxxxx Xxxxxx xx xxxxxx. Xxx xx Xxxxx xxx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx.

Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxx, xxxx xxx xx Xxxxxxxxxxxx xxxxxxxxxx xxx XXX xxx xxxxxxxxxx xxx XXX xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxxxxxx xxxx xx xxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx.X. xxxxx Xxxxxxx xxx Xxxxxxx, xxxxxxx Xxx xxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx.

Vereinfachung für Betreiber kleinerer Anlagen

XXXXXXX xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxx xxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx xxxxxx: Xxxx xxx Xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx. Xxx Xxxxxxx xxxx xx xxxxxxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx x.x.xxxx, X X x x X xxxxxxxxxxxxx :xxxx. Xxxxxxxx Xxx xxxxxx xxx Xxxxxxxx xx Xxxx xxxxxx Xxxxxxxxx.

4. Abschreibungen

Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx x.x. Xxxxxxxxxxxxxx xxx Xxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxx xxx Xxxxxxxxx xx xxxxxxxxxx xxx:

Xxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx.
Xxxxxxxxxxxxxxxxxx, xxx xx xxx Xxxx xxxxxxxxxx xxxx xx. X. xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx XxxxxxxXxxxxxxxxxxxx, xxxxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxx xxx. Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxx xxxxxx Xxxxx xx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxxxxx xxxx Xxxxxxxxx, XxXx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxx xx xxxxxxxxxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxx.

a) Lineare Abschreibung

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx XxXxXxxxxxx xxxxxx xxxxx xxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx. Xxxx xxx xxxx XxX xxx x x xxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xx xxx xxxxxxxxxx Xxxxxxxxxxxx xx xxxx xxxxxxxxxxx xxx, xxxxx xxxx Xxxxxxxxxx xx x.x.xxxx xxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx.
Xx xxx xxxxxx x Xxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxx xxxxxx, xxxxxx xxxx Xxxxxx xxx x Xxxxxx xxxxxxx xx x xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx xxx xxx xxxxxxx XxX xxx xx xxxxxxxxx, xxxxx xxx xxxxxxxxxx xx x xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxx xxxxxx xxx xx Xxx. x XXxXx. Xxx xxxxxx x xxxxx x x x xxxx xxxxxxx XxX xxx x,xx x xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx. x,xx x xxx Xxxxxxxxxxxxxx.

b) Degressive Abschreibung

Xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxx, xxx xxxx Xxxxxxxx xxx Xxxxx xxxxxxxx xxx xxx. xxxxxxxxxx xxxx. Xxxxx xxx xxxxxxxxxx XxX xxxxxxxxx xxx, xxxx xxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xx Xxxx xxxxx xxxxxxxxxxxx Xxxxxxx xxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx. Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxx XxX xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxx x xxxxxx x xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx x Xxx. x XXxXx.

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XXXXXXX: Xx xxx Xxxxxx xxxx xxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxx x,x xxxxxxxxxxxxxxxxx xxxxxx: Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xx Xxxxxxxx xxx x.x.xxxx xxx xx.xx.xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxxxx xx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx XxXx xxx xxxxx xxxxxx Xxxxxxxxxxx xxx xxxxxxx xx Xxxxxxx xxx Xxxxxxxx, xxxxxxxxx xxx xxx x,xxxxxxx xxx xxxxxxxx XxX, xxxxxxxxxxxxx xxxxxx xx. XxxxxxxXxxxxxxxxxxxxxxxxx.

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Xxxxx xxx Xxxxxx xx Xxxx xxxxxx xxxxxxxx xxxxx, xxxxxxxx xxx xxxxxxxxxxxxx XxX: x.xxx XXX x xxxx x x.xxx XXX.

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c) Besonderheiten zur linearen und degressiven AfA

Xxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxx
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Xxxxxxxx:
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5. Sonderabschreibung

Xxxxxxx Xxx, xxxx Xxx xxxxxxxxxxx xx xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx Xx, Xxx xxxxxxx xxx xxxxxxxxxxxx Xxxxxxx x xxx xxxxx Xxxx Xxxxxxxxxxxxxxx x xx Xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxxxxxx xxx xx Xxx. x XXxXx.

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Xxxxx Xxxxxxxxxx xxx xxx XXX Xxxxxxxxxxxxx xxxxxxxxx xx xxx Xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx "xxxxxxx Xxxxxxx" xxxxxxxxx xxx xxx xxxxx Xxxxxx xxx xxxx xxx xx x xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx.
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Wie erfolgt die weitere Abschreibung nach Inanspruchnahme der Sonderabschreibung?

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Xx Xxxxxxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxx XxX xxxx xxxxxx Xxxxxxxx: Xxxx xxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxx xx xxxxxxxxx. Xxx xxxxxxxxxx XxX xxx xxxxxx xxxxx xxxx xxxxxxxxx xxx XXXxXxxxxx xxx xx.xx.xxxx, XX X xxxxxx.

Xxxxxxxx:
Xxxx Xxxxxxxxxxxxxxxxx xxxx xx xx.x.xxxx xx Xxxxxxx xxxxxxxx xxx xxxxxx xx.xxx XXX. Xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xx Xxxxx. Xxx Xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx.

Xxxxxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxxx xxxx xxxxx x Xxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xx	xx.xxx XXX .x. x.xxx XXX .x. x.xxx XXX
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX.

6. Investitionsabzugsbetrag

Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxxxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx, xx xxx Xxx xxx Xxxxxxxxxxxx xxxxxxxx, xxx xxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxxx, x. X. Xxxxxxxx xxx Xxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxx xxx xxx Xxxx xxx., xxx xxx xxxx xxxxxxxxxxxxx, xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx Xxx x xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxx xxxx xxx xx
xx x xxxx xxxx: xx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxx, xxxxxxxxxx xxx.xxx XXX.

XXXXXXXXX: Xxxxxx Xxx xxxxxx Xxxxxx xx xxx "Xxxxxx XXX"xxxxxxxxx. Xx xxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxxxx xxxx Xxxxxxx. Xxxxxx Xxxxxxx xxxxxxxxxxx Xxx xx xxx "Xxxxxx X". Xxx xx Xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx Xxx xx xxxxxxxxxxxxx Xxxxxxxxx.

Xxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx:

Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxx xxx xx xxxx Xxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx. Xx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xx Xxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxxx xxxxx: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx xxxx Xxxxx xxxxxxxxxxx xxxxxx.
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Xxx Xxxxxx xxxx xx Xxxxxxxxxxxx xxx.xxx XXX xxxxx xxxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xx xxxxx Xxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx. Xxx Xxxxx xx xxx Xxxx, xx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxx, xxx xxxxx xxxxxxxx.

XXXXXXX: Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxx xxx xxxxxxxxx Xxxxxx, xxx xxx xxx Xxxxxxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx, x.x. xx xxxxxxxxxx xx x, xxxxxxxxxxx xxxxxxx xxxx xxx xx Xxx. x Xx. xx XXxXx.

Xxx xxxx, xxxx xxx xxxxxxxx Xxxxx xx xxxx xxx xx Xxxxxxx xxxxxx xxxxxxxxxx xxxxx Xxxx xxx xxx Xxxxxx xxxxxx xxxxxxxxxxx: "Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxx xx Xxxxx xxx xx xx XXxX, xxxxxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx." Xxxx xxxx xxxxxxxxxxx xxxxx, xx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxx xxxxxxx xxxx xxxx xxxxx. Xxxx xxx Xxxxx xxx Xxxxxxx xxxxx xx xxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx" xx. Xxx xxxxxxxx "Xxxxx" xxx xxxxxxxxx xxxxxx Xxxxxxx xX x.x Xxx. x Xxxx x XXxX xxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx.

7. Häusliches Arbeitszimmer

Xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx. Xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxxxxx xxxxxx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxx xxxx xx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xx x.xxx XXX xxxxxxx xx xxxxxx, xxxx "xxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx" xxx x Xxx. x Xx. xx XXxXx. Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxxxxxXx xxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx: Xxxx xxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx.

8. Dachintegrierte Fotovoltaikanlage: Separate Abschreibung möglich

Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxx xxx xxx Xxxx xxxxxxxxxx xXxxxxxxxxxxxxxx xxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xx Xxxxxx xxxxxxxxxxxxx xxxx.

Xx xxxxxxx Xxxx xxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xxx Xxxx xxxxxxxxxx xxxx, x.X. xx xxx Xxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx. Xxxxx xxx. xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxx, xxxxx xxx xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxx xXxxxxxxxxxxxxxx. Xxx xxxx xxxxx Xxxxxxx xxxxxxxxxx xx xxxxxxxxxx

Xxxx xxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxx, xxxxxxx x xxxxxx xxx Xxxxxxxxxxxxxx x xxxxxxxxxxxxxxx, xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx xxxx xxxxx xx Xxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxx xXxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx x xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx x xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx, xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx "Xxxxxxxxxxxxxx" xxxxxxxxxxx xxx. Xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxx. xxxxxxxxxxx xxxx.
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Xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx.
Xxxx xxx xxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx xxx xxx Xxxx xxx Xxxxxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxx xxxx xxxxxx xxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx, xxx xx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx xXxxXxx. XxxxxxXxxxxxxxxxxx, Xxxx xxxxx.

Xxx XXX Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxx xXXX Xxxxxxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx:

"Xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxxxx xxxxxxxxxx, xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx xxx xxx Xxxxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxx xx Xxxxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx XxX xxx. Xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx."

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Xxx XxxxxxxxXxxxxx, xxx xxx xxx Xxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xx xxxxxx Xxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxx xxx XXX Xxxxxxxxx xxxxxxxxxxxx: Xxxxx xxxxxx xxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxxxxx xxx, xxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxx. Xxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xx xx Xxx. x XXX, xxxx xxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxx. Xxx Xxxxxx xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xx xx Xxx. x X. x XXX, xxxx xxx xxxxxxxxxx xxxx Xxxxxxxx xxxxxxxxx xxx xxxx xxxxx xxx xxx Xxxxx xxx Xxxxx xxxx xxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxxxx xxx xx xx XXX xxxxxx xxx xxx Xxxxxxxxxxx xxx. xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxx xxxxx xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xx xxxxxx Xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxxx.

9. Dachsanierung und Neueindeckung vor Installation der Anlage

Xx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxx xxxxxx x xxx Xxxx x xxxx xxxxxxxxxx xx Xxxxx xxxxxx. Xx xxxxxx Xxxxx xxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxx, x. X. Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxx xXxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx. Xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx Xxxx xxx xxxxxxxx x xxx xxx Xxxxxxxx xxxxx xxxxxx Xxxxxx xxxxxx xxxxx xxxx Xxxxxxxx xxx. Xxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxxxxx

XXXXXXXXX: Xxxxx xx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxx xx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx Xxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx Xxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx xxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx.

xxx Xxxx xxxxx Xxxxxx xxx XXX xxxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx. X. xxxxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx xxx xxxx xxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxx. Xxx Xxxxxx xxxx xxx xxx Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxx xxx Xxxxxxxxxxxx xxxx xxx xxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxxx xxxxxx xxx Xxxxxxx Xxxxxxxxxxxxxxx.
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10. Anlage auf Gebäude: Keine Zurechnung der Gebäude-Herstellungskosten

Xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx, xxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx, xxxx Xxxxx xxxxxx, xxx Xxxxxxxx xxxxxxxx xxx. Xxxx xxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxx "Xxxxxxxxxxx" xxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxx xxx. xxxxx xxx XxX xxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

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11. Vermietung: Keine Infizierung der Vermietungseinkünfte - oder?

Xxxxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx, xxx Xxx xxxxxx xxxxxxxxx xxxxx, xx xxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxx. Xxxx xxxxx Xxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxxxx.

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12. Gesellschaften und Gemeinschaften: Problem der Abfärbung

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Mitunternehmerschaften mit anderen Einkünften

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Steuerfalle vermeiden

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Entsteht Gewerbesteuer?

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13. Betrieb und Fotovoltaikanlage: Zwei eigenständige Gewerbebetriebe

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Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx, Xxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxxxx xxxxxxxx xxxx xxxxxxxxx xxx xxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxx Xxxxxxx xxx. Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx, xx xxx Xxxxx xxxxxxx xxxx, xxxx xxxxxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx. Xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxx xxxxx.

Xxxxxx xxxxx xxx Xxxx, xxxx xxxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxx, x.X. xxxx xxx Xxxxxxxxxxxxxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

Xxxx xxx Xxxxxxxxxxxx xxx Xxxxx, xx xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxx, xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxx, xxxxx xx xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xx. Xxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx. Xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx Xxx xxx Xxxxxxxxxxx, xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxx xxxxxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx.

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Xxxx xxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx Xxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx. Xxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxx xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx xxxxxxxxxx xXXX Xxxxxxxx xxx xx.xx.xxxx, X xxxxxxxxxXx xxxxxx.

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14. Ehegatten: Gesonderte und einheitliche Feststellung erforderlich?

Xxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxx xxx. Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xXxXx. Xxxx xxx xxxxxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx XxX xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxx, xxx XXx. Xxxxxx xxxx xx xxx xxxxxxx Xxxxxxxx, xxx Xxxxxxxxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx XX xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxx.

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15. Nachträglich eingebaute Batteriespeicher

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Xxxxxxxxxxxxxxxx xxxx:

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16. Zeitgleich eingebaute Batteriespeicher

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Xxx Xxxx: Xxx Xxxxxxxx X xxx X xxxxx xxx xxx Xxxx xxxxx Xxxxxxxxxx xx Xxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxxxxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx Xxxx xxxx xxxxxxxxxxx xxxxx. Xxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxx xxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xx xxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxx xx Xxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx, xxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxx Xxxxxxxx xxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxx.
Xxx XX xxx xxx xxxxxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxxxxxxxxxx: Xxx Xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx. Xxxxx xxxxxxx xxx xxxx xxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx xxxx.
Xxxxxxxxxxx xxx Xxxxxxxx: Xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxx xxxxxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxxx xxxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx. Xxx Xxxxxxxxxxxxx xxxxxxx xxxxx xx xxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. xx Xxxxxxx xxxxxxxx xxxxxx xxx. Xx xxxx xxxxx Xxxxxxx, xxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

XXXXXXXXX:xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx. Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxx xxx. xxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, X xxxxx Xxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx, Xxxxxxxxxx xxxXxxxx xx Xxxxxxxxxxxxxxxxxxxxxx, Xxxxx Xxxxxxxx xxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxx xxxx xxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxx. Xxxxx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxxx xx xxxxxxxxx xxx, xxxxxx xxxx xxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. Xx Xxxxxx xxxxx Xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxx xxxxxxxxxx xxx xxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx x xxxxx xxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxxx, xxx xx xxxxxxx Xxxxxxxx xxxxxxxxxx xxxx. Xxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxx, xxx xxxxxxxxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxxx xxx. Xxxxxxx xxxxxxxxxxx xxxx, xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx.

XXXXXXXXX: Xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxx xx xx xX xxxxxxx Xxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxxxxxxxxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxx xxx x xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxx x xxxxxxxx xxxxx xxxxxxx.

Xxxxxxxxxxxxxxxxxxx xxxx:

17. AKTUELL: Erleichterung bei der Steuererklärung für kleine Anlagen (bis 2021)

Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxx Xxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x XXxX xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxx Xxxxxxxxxx xx xxx Xxxxxx X xxxxxxx, xxxxxxxxxxx xxx Xxxxxx XxxX xxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxx xxxxxxxxxxxx. Xxxxxxx xxxxxxxx xx, xxxx xxxxxxxxxxxx Xxxxxx XxxX xxxx Xxxxxxxxx xxxxxxxxxxxx, xxxx xxxxx xxxx xxxxxxx xxxxx xxxx xxxxxxxxxx. Xxxxx xx xxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxx xxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx xx xX, xxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxxx xxx xxxx xxx xx. Xxxxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx.
Xxx xxx Xxxxxxxx, xx xx xxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx, xxx xxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxx xxxx Xxxxxx xx.X. Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxx. X xx.x Xxxxxx x Xxxx x XXxXx.
Xxx Xxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx x,x xX, xxxx xxx xxxxxx Xxxxxxxxxxxxxxx x"Xxxx xxx Xxxxxxxxxxxxxxxxxxx"x xxxxxxxx xxxx.
Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx, xxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxx xxxxx xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxx Xxxxxx xxxxx xxxx xxxx xxx Xxxxxxxxxx.
Xxxx Xxxxxxxxxxxxxxxxxxxxxx, xx xxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xx.X. xxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxx xxxxxxxxxx. Xxx xxx xxx Xxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx.
Xxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xx.X. xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxx xx.X. xxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxxxx xxxx xx xxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx xxxx Xxxxxx XxxX xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx.

XXXXXXXXX:xxxxxxXxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xXxxXxXxx xxx xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxx xxxxxx xxx xxx XxxXxXx xxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxxx Xxx xx xxx Xxxxxx Xxxxxxxxx x Xxxxxxxxxxx xxxxx xxxxx "Xxxxxxx Xxxxxxxxxxxxx"x.

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Xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx, xxxxx xxxx xxx xxx Xxxxxxxxxxxx!

18. AKTUELL: Ertragsteuerbefreiung (ab 2022) und Nullsteuersatz (ab 2023)

Xxxx xxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xXxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx. Xxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx. Xx Xxxxxxxxx:

Xxxxxxxxxx xxx Xxxxxxxxxxxxx:xxxxxxXxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx x xxxxx xxx xxxxxxx xxxx xx xxx x.x.xxxx x xxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxx xxx xx xx xXx xxxxxxxxxx xxxxxxxxxx xxxxxxxx.xxxxxxXxx xxxxx "XxxxxxxxxxxxXxxxxx" xxxxx xx xxxxx xxxx xx.xxxxxxXxxx xxxx Xxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xx xXx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxx xxx xx xXx xxx Xxxxx xxxx Xxxxxxxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxx Xxxxxxxxx xxx xx xx xXx xx XxxxxxXxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxx xXx xxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxx xxx x.x.xxxxxxxxxxxxxxxxx xxxxxx.
Xxxxxxxxxxxx:xxxxxxXxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx x.x.xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXXXX:xxxxxxXxxx xxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xx xxx xxx xxxxx Xxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx: Xxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx, xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx, xx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxx, xxx Xxxxxx xxxx xxxxxxxxxxx xx x.x.xxxx xxxxxxxxx xxx. xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxx Xxxxx x xxx Xxxxxxxx xxxxx x xxx xxxx xxxxxx, xxxx xxx Xxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxx.

Was gilt umsatzsteuerlich bei Mietmodellen?

Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx Xxxxxxx. XXXX: Xxxxxxx xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxx x xxx xxxxx xxxxxxxx xxxxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxx xxxx. Xxx xxx xxxxx Xxxxxxxxx xxxx x. Xxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx

Xx xxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxx xxxxxxxx, xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxx xx Xxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxx Xxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx. xx xxxxxxxxxxxxxxxx

Xxxxxx xxxx xxxx Xxxxxxxxx xxxxxxxxxx xxx: Xxx Xxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxx, xxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxx xxx XxxxxxxxxxxxxxxxxxxXxxxxxxxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx.

Xxxxxxxx:
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Xx xxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx xxxxxxxxxxxxx Xxxxx xxxxxxxx xx.xxx XXX xxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxxxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx x XXX xxxxxxxx xxx xxxx xxxxx xxxxxxxxxxx xxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxxxxxx xxx Xxxxxxxx, xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxx xx xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxx, xx xxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxx xxx xxx XXX xxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx,xx XXX xxxxxxxxxxx xxx xxx Xxxxxxxx xx Xxxxxxxx xxxxxxx xxxx.

XXXXXXXXX:xxxxxxXxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxx, xxx xxxx Xxxxxxxxxx xxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xx.xx.xxxx xxxxxxxxx xxxxxx xxx. Xx xxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXX X x x X xxxxxxxxxxxxx :xxxx.

Was gilt bei der Nachrüstung von Anlagen?

Xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxxx xx xxxx xxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xx xxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

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